Service of notice under Section 143(2) of the Act within the statutory time limit is mandatory one and not a procedural requirement.
CIT(Appeals) that the CPC has misread the Audit Report because in the Audit Report, it has been specifically mentioned that TDS is being deducted wherever such TDS was required to be deducted on payments made by the assessee. This aspect was not examined, i.e. what is the nature of payment, whether TDS is to be deducted or not? The disallowance cannot be made in a mechanical manner.
Approval under section 80G sought for by the assessee cannot be subjected to any condition as there is an inbuilt mechanism to be complied with by assessee after getting registration/approval under section 12AA and 80G
It is stated that one Mahabir Jain Shyamsukha was caught red handed while accepting illegal gratification of Rs. 3,83,000/ on behalf of accused Raju Sakthivel. It is also stated that investigation is still going on and one of the accused is absconding, and therefore, it is contended to dismiss the petition.
